§61-9-9. Permanent injunction; tax imposed on property.
Whenever a permanent injunction is granted against any person
or persons for maintaining a nuisance as in this article defined,
there shall be imposed upon such nuisance and against the person or
persons maintaining the same a tax of three hundred dollars:
Provided, however, That such tax may not be imposed upon the
personal property or against the owner or owners thereof who have
proven innocence as hereinbefore provided, or upon the real
property or against the owner or owners thereof who shall show to
the satisfaction of the court or judge thereof, at the time of the
granting of the permanent injunction, that he or they have in good
faith permanently abated the nuisance complained of. The
imposition of such tax shall be made by the court as a part of the
proceedings, and the clerk of such court shall make and certify a
return of the imposition of such tax thereon to the county
assessor, who shall enter the same as a tax upon the property and
against the persons upon which or whom the lien was imposed, as a
proper tax and charge upon such real or personal property, when
making up his assessments for the next ensuing year, unless the
same shall have been paid before such books are made up; and the
same shall be and remain a perpetual lien upon all property, both
real and personal, used for the purposes of maintaining such
nuisance, except as herein excepted, until fully paid. The payment
of such tax shall not relieve the persons or property from any
other taxes provided by law. The provisions of the laws relating
to the collection of taxes in this state, the delinquency thereof,
and sale of property for taxes, shall govern in the collection of the tax herein prescribed insofar as the same are applicable; and
the said tax collected shall be applied in payment of any
deficiency in the costs of the action and abatement on behalf of
the state to the extent of such deficiency after the application
thereto of the proceeds of the sale of the personal property as
hereinbefore provided, and the remainder of such tax, together with
the unexpended portion of the proceeds of personal property, shall
be paid into the county treasury.